Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Addition u/s 68 - Penalty u/s 271(1)(c) - the assessee has submitted the forged bank statement of the depositors before the ld Assessing Officer to prove the creditworthiness and genuineness of the transaction - additions with penalty confirmed - AT
Addition u/s 68 - Penalty u/s 271(1)(c) - the assessee has submitted the forged bank statement of the depositors before the ld Assessing Officer to prove the creditworthiness and genuineness of the transaction - additions with penalty confirmed - AT
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